Q&As

When compliance officers from HMRC are investigating an employer's compliance with the national minimum wage, how far back in time will they go?

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Published on LexisPSL on 25/05/2017

The following Employment Q&A provides comprehensive and up to date legal information covering:

  • When compliance officers from HMRC are investigating an employer's compliance with the national minimum wage, how far back in time will they go?

When compliance officers from HMRC are investigating an employer's compliance with the national minimum wage, how far back in time will they go?

There is no specific provision setting out how far back compliance officers from HMRC may go back in investigating national minimum wage compliance. However, it is relevant in this context to consider:

  1. the time for which national minimum wage records must be kept, and

  2. the period which a notice of underpayment may cover

The national minimum wage legislation creates a duty on the employer to keep records sufficient to establish that it is paying workers their national minimum wage entitlement.

Those records must

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